最后，提出了高校内部会计控制应用中的轨制局限，如高校内部会计控制对管理人员滥用职权、蓄意营私舞弊或内部不相容职务的人员串通作弊等。
Finally, the essay presents the system limitation in the application of internal accounting control like abuse of power by the supervisors, deliberate corruption, collusive cheating and so on.
我们认为，应以权责发生建造为国有成本经营预算轨制的会计根柢。
We believed that should have the manufacture take the power and responsibility as the state-owned capital management budget system's accounting basis.
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